Kansas City v. Whipple
Supreme Court of Missouri
Appeal from Jackson Circuit Court. — Hon. James Gibson, Judge. (1) The section is unconstitutional because it is a tax which is not uniform in its operation over the same class of subjects. Constitution of Missouri, sec. 3, art. 10; Cooley on Taxation, p. 172; Cody v. Spiegel, 75 Mo. 145; Haus v. Louisville, 5 Dana, 28; Pruitt v. Com’rs, 94 N. C. 709; Mayor v. Altrop, 5 Cold. (Tenn.) 555; Cooley, Const.
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Appeal from Jackson Circuit Court. — Hon. James Gibson, Judge. (1) The section is unconstitutional because it is a tax which is not uniform in its operation over the same class of subjects. Constitution of Missouri, sec. 3, art. 10; Cooley on Taxation, p. 172; Cody v. Spiegel, 75 Mo. 145; Haus v. Louisville, 5 Dana, 28; Pruitt v. Com’rs, 94 N. C. 709; Mayor v. Altrop, 5 Cold. (Tenn.) 555; Cooley, Const. Lim., p. 607. (2) It is unconstitutional because it is an unwarrantable discrimination ; it makes an arbitrary classification with respect to the subjects over which it operates, based upon no…
1Opinion of the CourtBbaoe, C. J.
By section 39 of article 17 of the '.charter of Kansas City it is provided that:
*478“Every male person over the age of twenty-one years who shall be a resident of Kansas City shall be ■ assessed for each year in which a general election is held a poll tax of two dollars and fifty cents, which shall be collected and paidinthe same manner as any other personal tax; provided, however, that if the person so assessed shall vote at the general city election held in the year for which such tax is levied, and shall receive a certificate from the recorder of voters that he has voted at such election,. or…
2Cases cited6 opinions
- Glasgow v. RowseSupreme Court of Missouri · 1869
- State ex rel. Kansas City v. FieldSupreme Court of Missouri · 1889
- American Union Express Co. v. City of St. JosephSupreme Court of Missouri · 1877
- City of St. Louis v. SpiegelSupreme Court of Missouri · 1881
- City of St. Louis v. BowlerSupreme Court of Missouri · 1887
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Woco Pep Co. of Montgomery v. City of MontgomerySupreme Court of Alabama · 1925
- Brannon v. PerkeyWest Virginia Supreme Court · 1944
- Ex Parte AsotskySupreme Court of Missouri · 1928
- Northwestern Improvement Co. v. County of MortonNorth Dakota Supreme Court · 1951
- People v. Yosemite Lumber Co.California Supreme Court · 1923
4 more not listed; retrieve them via the Exa API.